[Congressional Record Volume 169, Number 98 (Tuesday, June 6, 2023)]
[House]
[Page H2764]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. KUSTOFF:
       H.R. 3861.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Under Article I, Section 8, the Necessary and Proper 
     Clause. Congress shall have power to make all laws which 
     shall be necessary and proper for carrying into Execution the 
     foregoing powers and all Powers vested by this Constitution 
     in the Government of the United States, or in any Department 
     of Officer thereof.
       The single subject of this legislation is:
       This legislation modifies rules for tax filing deadlines in 
     an event of an emergency or natural disaster.